Group 1 - The article outlines a tax reduction policy for disabled, elderly, and martyrs' families in Shanghai, allowing a personal income tax reduction of up to 10,500 yuan per year for eligible individuals [2][3] - Individuals classified as disabled, elderly, or martyrs' families must possess valid certificates issued by relevant authorities to qualify for the tax reduction [3] - The policy is effective from January 1, 2026, to December 31, 2028, as approved by the municipal government [3] Group 2 - Individuals with multiple qualifying identities can only choose one to benefit from the tax reduction, and they cannot enjoy the reduction for both comprehensive income and business income simultaneously [3] - The tax reduction applies to both comprehensive income and business income, but individuals must select one category for the tax benefit within a tax year [3]
【政策】上海市财政局 国家税务总局上海市税务局关于本市实施残疾、孤老人员和烈属所得个人所得税减征政策的通知沪财发〔2025〕10号
蓝色柳林财税室·2026-01-09 01:40